https://www.taxtmi.com/caselaws?id=51849 Classification under the Central Excise Tariff turned on the product's main purpose: goods with therapeutic or prophylactic use as their primary function were treated as Ayurvedic medicaments under Chapter 30, while preparations meant principally for beauty, skin care or hair care fell under Chapter 33 even if they contained Ayurvedic or subsidiary medicinal ingredients. On that test, products for cracked feet, acne and dandruff were placed in Chapter 30, while skin-care and hair-nourishing products were placed in Chapter 33; two products were remanded for fresh adjudication because their classification had changed from the show-cause notice. The extended period of limitation was applied for non-disclosure of manufacture and clearances, and duty was required to be recomputed on a cum-duty basis with exemption claims and arithmetical computation to be re-examined. en-us Fri, 31 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51849 Classification under the Central Excise Tariff turned on the product's main purpose: goods with therapeutic or prophylactic use as their primary function were treated as Ayurvedic medicaments under Chapter 30, while preparations meant principally for beauty, skin care or hair care fell under Chapter 33 even if they contained Ayurvedic or subsidiary medicinal ingredients. On that test, products for cracked feet, acne and dandruff were placed in Chapter 30, while skin-care and hair-nourishing products were placed in Chapter 33; two products were remanded for fresh adjudication because their classification had changed from the show-cause notice. The extended period of limitation was applied for non-disclosure of manufacture and clearances, and duty was required to be recomputed on a cum-duty basis with exemption claims and arithmetical computation to be re-examined. Case-Laws Central Excise Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51849